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Presentation “Auditing PPP”. Ankara, 2-3 May 2018


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Presentation "Auditing PPP" made during the SIGMA workshop on Auditing Public Private Partnerships and Concessions. Ankara, 2-3 May 2018. Presentation made by Frederic Angermann, SIGMA.

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Presentation “Auditing PPP”. Ankara, 2-3 May 2018

  1. 1. © OECD Auditing PPP Frederic Angermann, Conseiller maître Cour des comptes, France] Ankara, 2-3 May 2018
  3. 3. Since the constitutional revision of July 23, 2008, the Cour has four different missions: judging, controlling, assessing and certifying  The Court judges the public accountants’ accounts verifying regularity of revenues and expenditures.  It controls the use of public resources looking after regularity, efficiency and efficacy of their management.  It evaluates public policies  It certifies State’s and Social Security’s accounts to guarantee that public administration’s accounts reflect a fair view of their financial situation.
  4. 4. A STRENGTHENED CONSTITUTIONAL MISSION OF ASSISTANCE TO GOVERNMENT AND TO PARLIAMENT • Art. 47-2 of the Constitution : « The Court of Accounts assists the Parliament in controlling Government’s action. It assists the Parliament and the Government in controlling the enforcement of finance laws and the implementation of laws on the financing of Social Security as well as for the assessment of public policies. It contributes to inform the citizens through its public reports.»
  5. 5. REPORTS IN ACCORDANCE WITH THE 2001 CONSTITUTIONAL BYLAW ON FINANCIAL (« LOLF ») • Report on the fiscal balance and execution of finance laws (« RRGB ») • Report on the situation and prospects of public finance (« RSPFP ») • Annual audit opinion on the State’s account (« certification ») • Reports on Social Security • Other assistance missions :  Assistance for evaluation and audit missions for finance committees (Art. 58-1 of the LOLF)  Enquiries requested by the finance and social affairs committees of both Parliamentary assemblies (Art. 58-2 of the LOLF) The following reports are not delivered to Parliament : - Reports on the jurisdictional controls (discharges, rulings…), - Reports of the CRTC concerning local public bodies.
  6. 6. A mission of informing the citizens • The most important proportion of the Court’s work is made public :  The annual public report (« RPA », early February)  The RRGB, the RSPFP, the certification reports  The thematic public reports  The reports on bodies calling on public generosity  The reports written at the request of Parliament (Article 58-2 of the LOLF)  Letters adressed to Ministers regarding specific problems (posted on the website of the Court after 2 months)
  8. 8. The Cour des comptes is a jurisdiction : it assesses, it judges, and it can impose sanctions. The Cour des comptes : a « French style » jurisdiction The Court assesses the compliance of the accounts rendered with the standards and rules applicable to public sector accounting. Judging the accounts of public accountants Scenario 1: no mistake: The control leads to a release of the accountant who is « discharged ». Scenario 2: irregularities have been identified: The control may lead to a declaration of financial liability (« débet ») or to a fine. The decision is made after a public hearing.
  9. 9. Auditing the proper use of public funds The Court controls the use of public funds. These controls are often assimilated to performance audits. These controls are administrative controls: they cannot lead to a ruling. The Cour des comptes has no mandate to judge the managers (« the authorising officers », unless they are identified as « de facto accountants »). It is the Budget and Finance Disciplinary Court (CDBF) that may adjudicate on financial management mistakes potentially made by the managers. The Cour des comptes : a « French style » jurisdiction
  11. 11. The audit process  Audit opening “notification” letter  Meeting between the controlling staff in charge of control and the managers of the audited organisation  Inquiry process : full access to all material  Collegial deliberation (decides on the follow-ups)  Sending of a provisional report (ROP) • The ROP may be unnecessary if the Court has made a final decision after the first collegial deliberation.  Possible hearings of the managers of the audited organisation and written “right to answer”  Second collegial deliberation  Definitive follow-ups: • Control ending letter with the definitive report • Letter to the minister (“référé”) • Letter from the General Prosecutor; • Possible publication
  12. 12. Quality control • The framework :  The legal and regulatory framework : it defines the Court’s competences, how the magistrates should be recruted, what should be their level of experience and qualifications.  Internal rules and decisions made by the First president : they organise the work of the Court. • But also :  The collegial decision-making : that is applicable for all the Court’s reports and that leads to a great number of deliberations.  The role of the Public ministry :  Regarding the procedures: it checks the compliance with the rules, the quality and completion of the adversarial proceedings, the existence of all supporting documents needed in the legal file.  Regarding the content of a control: it ensures the correct interpretation of the law, the internal consistency of the report, the consistency with the global Court’s message.
  13. 13. • Seven chambers:  Each Chamber is composed of about forty magistrates and rapporteurs, as well as of experts and assistants to the President and a clerk’s office (“greffe”). • Each chamber is responsible for :  Auditing the management of the ministries in its remits and all public accounts relating to their transactions ;  Auditing the accounts and the management of public organisations or corporations, be they administrative, industrial or commercial, and all the bodies placed under the authorities of the ministries. The Court’s organization
  14. 14. The staff:  The Court : more than 700 personnel, among them more than 400 audit personnel  The Regional and territorial chambers : more than a 1000 personnel, among them more than 700 audit personnel The Court’s reports: Year 2015 2016 2017 Reports on public finance and social finance 7 7 7 Reports at the Parliament’s request 13 17 11 Organizations calling on public generosity 3 4 1 Annual public reports 1 1 1 Thematic public reports 7 9 11 Communications of the General Prosecutor 30 41 51 Summary judgments (référés) 24 32 35 Key figures : Staff and reports
  15. 15. Source : Rapport public annuel 2018 The follow-up on recommendations: The Court makes recommendations in all its reports (except for jurisdictional reports). The follow-up of these recommendations consists in: - An annuel follow-up during the three years following the audit. - A renewed audit after a few years. 2015 (follow-up of the recommendations made in 2012, 2013 et 2014) 2016 (follow-up of the recommendations made in 2013, 2014 et 2015) 2017 (follow-up of the recommendations made in 2014, 2015 et 2016) Number of recommendations that have been taken into consideration 1 792 1623 1647 of which : number of recommendations that led to a reform 1 256 1 168 1 197 Rate 70% 72% 72,7% Key figures: the impact of the Court’s work